酒店业的环境政策：“绿色”战略或对策【外文翻译】

外文翻译

原文

Environmental policy in the hotel sector: “green” strategy or stratagem?

Material Source: International Journal of Contemporary Hospitality

Author: Margaret Brown

Adoption of an environmental policy is one ofthe main requirements of an organization undertaking a “green” strategy, whereby environmental concerns are considered of strategic importance. A “green” stratagem description would apply to organizations giving the appearance of treating environmental concerns strategically but without the underlying changes in the control system of the organization. Environmental issue within the hotel sector

The UK hotel sector would appear to accept that it does have an impact on the environment[6]. This is not only confirmed by exploratory research but also through the formation of the International Hotels Environmental Initiative (IHEI). The IHEI has published an environmental manual Environmental Management for Hotels: the Industry Guide to Best Practice which is aimed at hotel general managers. As an alternative to the manual the IHEI has also produced an action pack designed for the small and independent hotel operator. A number of hotel groups have also separately developed their own environmental programmes and initiatives. These include ne wsletters on “green” issues, environmental committees and “green” bedrooms.

It is evident from the literature that cost benefits can be achieved by operating a more “environmentally friendly” hotel. However,anecdotal evidence would suggest that of more concern to the hotelier is the impact of environmental initiatives on the perceived quality and service of the hotel. One solution to this problem would be education of guests about environmental factors and allowing them the opportunity of choosing the “environmental”,option. A further concern of the hotelier is that “environmentally friendly” alternatives are perceived as less efficient than the normally-used products[7]. This problem should become less apparent as suppliers recognize the demand for satisfa ctory “green” products and provide adequate alternatives. The general manager in the hotel sector does appear to recognize that the hospitality industry does have an impact on the environment[6]. However he/she would appear to be restricted in introducing environmental improvements in the hotel

unless a cost saving or other tangible benefit is identified[6].

Introduction

The “greening” of industry is an issue which has been increasing in importance since the late 1980s[1,2]. Although the chemical and oil industries were initially the focus of attention for environmentalists due to the visible nature of their environmental impact, the service industries will find themselves under scrutiny[3,4]. Although they are perhaps less visible in their environmental impact, it is increasingly being recognized that they too have a responsibility to reduce what impact they do have. The hospitality industry will no longer be able to ignore its environmental responsibilities as it will have to respond to a number of pressures. For example, the “green tourist” will demand “green” accommodation[5] ; legislation with regard to the disposal of waste has implications for the hospitality industry; and the continued increase in energy costs will necessitate reductions in usage. In this article the reaction of the hotel sector to “the environmental issue is considered from a strategic control perspective. In particular, the link between the control system and the environmental status of the hotel group is

explored. Analysis is made of the results of a questionnaire survey which was undertaken during late 1993. The environmental issue and the accounting control system operating within hotel companies are considered from the perspective of the hotel general manager.Only tentative conclusions can be drawn as regards the hotel sector and its response to the environmental issue on the basis of this study but, if representative, then there is some cause for concern.

Control system

The control system is an important part of the structure of the organization[8], and of the strategy implementation process[9,10]. The control system provides the means for senior management of the hotel group to monitor the performance of its general managers and motivate these managers to achieve the organizations’objectives[9,11]. The control system may be regarded as a function of both the strategy[12,13] and the structure of the organization[9]. The control system may include a number of components such as organizational culture[8],supervisory visits[14], standardized procedures and manuals[14], accounting and nonaccounting information[14,15], and the reward system[8,9,14,15]. It is not simply the use of a particular package of control techniques which defines the control system but rather the individual weighting placed on each of the control components[14,16]. The individual components of the control system should match the structure[8]. If there is

conflict between individual controls then a dysfunctional effect may be the outcome[17]. Each component or sub-unit of the control system should be consistent with one another[8] and should persuade the manager to act in the best interests of the organization[9]. Brown[6] has suggested that the most important accounting controls used within the hotel sector in assessing the performance of the general manager were achievement of budget and profits. The only non-accounting information on which the general manager would appear to be judged by his head office is customer complaints. In another study of hotel managers, Umbreit and Eder[18] looked at the link between behaviour and outcome measurement. They found that there was “...a general lack of consensus across hotel firms in defining managerial effectiveness”[18]. The reasons identified for the difference in outcome measurement may relate to the market position of the company, strategy, financial position, management style and age of the company[19]. There is no evidence as yet, of the hotel sector recognizing environmental initiatives in the control system[6,20]. This would appear to be one of the factors preventing the general manager introducing environmental improvements. Research in the USA has confirmed that the majority of managers would appear to be hindered because of the nature of the control system in which the budgeted results do not recognize environmental initiatives[20]. Environmental strategy

A number of generic strategic archetypes[12,21,22] have been developed as well as specific lodging industry strategies[23]. However, the relevance of either generic strategies or hotel-specific strategies in relation to environmental issues should be in doubt. As has been stated[24] managers “may still be operating with the old world mental models that do not give sufficient value to the environment”. Strategies will need to be developed where the environment is viewed to be as important as traditional strategic requirements, such as profitability, growth, etc. In other words, the environment cannot be treated as an “add-on to the other corporate policies”[25], but should become a strategic direction in itself. If the strategic reaction of senior management is to simply view the environmental issue as a policy decision, then any necessary changes are slotted into the existing structure of the organization. Alternatively the environmental issue may be viewed as of such importance that a change in strategy is required. This will involve more fundamental changes as the existing structure of the organization will be required to adapt to the new environmental strategy. An organi zation’s response to environmental concerns may be described as either reactive or pro-active[26]. A reactive response organization is

one which “follows the pace of change dictated by social, scientific and the legislative agenda on the environment”[26]. A pro-active response organization is one which is responding through “management systems which can be verified, to challenge existing management conventions and to encourage organizational change”[26]. A pro-active organization therefore has identified environmental concerns as a strategic issue and is adapting both its structure and control system to accommodate the new strategy. This environmental strategy will involve the company in additional costs with the extent of the expenditure depending on the level of environmental excellence the organization wishes to achieve[27]. Roome[26] describes two environmental response strategies which are pro-active – a “compliance plus” strategy and “excellence” strategy. The main differences between these two strategies is the scale of the organization’s environmental ethic and the level of organizational change to support a “corporate environmental ethic”[26]. Similarly Sadgrove[27] identifies two proactive responses to the environmental issue that an organization may take. However, the main difference identified between the responses is cost. The high cost option gives the company a high profile to the extent that it may become a leading edge or best practice company. The low cost option also allows thecompany to have a green image but with no cost, or low costs involved. Once the organization adopts a pro-active response to the environmental issue then changes to its strategy should be matched by changes to the control system. This will involve changes to the individual components within the control system. Control through the reporting requirement of financial information should be extended to allow for environmental reporting. This may involve a move away from performance appraisal on purely financial criteria to the use of nonfinancial criteria. Environmental reporting should become part of the reporting requirements of the managers[1,27] and of the organization[1]. Therefore the environmental performance of the hotel should become an integral part of the appraisal system[28] of the general manager.

Environmental awareness

The hotel’s general manager is responsible for implementing the company’s environmental policy at the unit level. Therefore he should be more able to recognize the environmental issues as they affect his hotel than a manager who is operating without an environmental policy. It was hypothesized that the “with policy” manager will be more environmentally aware than the “no policy” manager. A z score of +2.33 (one-tailed test) would indicate a significant difference at 1 per cent level of significance. As shown in Table II the level of awareness of the environmental impact

of the hotel was not rated particularly high by either group of managers. However, the managers rated themselves as the most environmentally aware of all the hotel’s stakeholders. The “with policy” managers perceived themselves as significantly more environmentally aware than the “no policy” managers, and also rated their employees, head office and shareholders as significantly more awa re than the “no policy” managers. However, given the low level of perceived awareness, neither group of managers seem to be particularly environmentally aware. Generally there would appear to be little environmental pressure being exerted by the stakeholders of the hotel. The managers did not view care for the environment as particularly important when considering the various criteria which may be used to justify changes in the hotel[6].

Control system

The manager’s response to the environmental issue could be influenced by the nature of the control system. For example, the requirement to achieve his budgeted targets or profitability level could restrict his ability to introduce environmental initiatives which did not achieve an improvement in his results. If a company has adopted an environmental policy then the environmental issue has been recognized and the company should have adapted its control system to allow for this. Environmental reporting should become part of the reporting requirements of the manager. It was hypothesized that there will be a difference in the control system between the “with policy” and “no policy” companies. The individual components of the control system were analysed using a z-score calculation to indicate any significant difference between the two groups of managers. For the purposes of the analysis a z score of +/–2.58 (two-tailed test) would indicate a significant difference at the 1 per cent level of significance. Table III shows the results of the analysis of the managers’reporting requirements. As previously identified by Brown[6] the three most important forms of reporting in the hotel sector are achievement of budget, maintenance of profitability and reporting of customer complaints. However, the “with policy” managers per ceive a number of other reporting requirements as significantly more important to their head office than the “no policy” managers. In particular there are significant differences between the two groups in the reporting of customer complaints, staff turnover, external factors, environmental reporting and environmental target achievement. Therefore, although both financial reporting and customer complaints remain important to both groups of managers, the “with policy” managers do seem to be more aware that non-financial data, including environmental

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)

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本科毕业论文内部控制外文文献翻译完整版中英对照

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安全工程专业英语部分翻译

Unit 1 safety management system Accident causation models 事故致因理论 Safety management 安全管理Physical conditions 物质条件 Machine guarding 机械保护装置 House-keeping 工作场所管理 Top management 高层管理人员 Human errors 人因失误Accident-proneness models 事故倾向模型 Munitions factory 军工厂Causal factors 起因Risking taking 冒险行为Corporate culture 企业文化Loss prevention 损失预防Process industry 制造工业Hazard control 危险控制Intensive study 广泛研究Organizational performance 企业绩效 Mutual trust 相互信任Safety officer 安全官员 Safety committee 安全委员会Shop-floor 生产区Unionized company 集团公司Seniority 资历、工龄Local culture 当地文化 Absenteeism rate 缺勤率Power relations 权力关系Status review 状态审查 Lower-level management 低层管理者 Business performance 组织绩

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外文翻译--如何监测内部控制

附录A

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4、一般环境事件(Ⅳ级)： (1)发生3人以下死亡，中毒(重伤)10人以下; (2)因环境污染造成跨县级行政区域纠纷，引起群体性影响的; (3)4、5类放射源丢失、被盗或失控。 上述分级标准有关数量的表述中，“以上”含本数，“以下”不含本数。

安全工程专业外语翻译

The major contributors in component technology have been the semi-conductor components． （译为“起主要作用”，不译“主要贡献者”。） There are three steps which must be taken before we graduate from the integrated circuit technology. （译为“完全掌握”，不译“毕业于”。） The purpose of a driller is to holes. （译为“钻孔”） A single-point cutting tool is used to cut threads on engine lathes. （译为“车”） The major contributors in component technology have been the semi-conductor components． （译为“起主要作用”，不译“主要贡献者”。） There are three steps which must be taken before we graduate from the integrated circuit technology. （译为“完全掌握”，不译“毕业于”。） The iron ore used to make steel comes from open-pit and underground mines. （译为“炼钢”，不译“制造刚”。） An insulator offers a very high resistance to the passage through which electric current goes. （译为“很大阻力”，不译“高阻力”） Mater can be changed into energy, and energy into mater. 物质可以转换为能，能也可以转化为物质。 The best conductor has the least resistance and the poorest has the greatest. 最好的导体电阻最小，最差的导体电阻最大。 If A is equal to D, A plus B equals D plus B. 若A=D，则A+B=D+B。 The first electronic computers used vacuum tubes and other components, and this made the equipment very large and bulky. 第一代电子计算机使用真空管和其他元件，这使得设备又大又笨。 Oxidation will make iron and steel rusty. 氧化作用会使钢铁生锈。 The cost of such a power plant is a relatively small portion of the total cost of the development. 这样一个发电站的修建费用仅占该开发工程总费用的一小部分。 The resistance of the pipe to the flow of water through it depends upon the length of the pipe, the diameter of the pipe, and the feature of the inside walls（rough or smooth）。 水管对通过的水流的阻力取决于下列三个因素：管道长度、管道直径、管道内壁的特性（粗糙或光滑）。Heat from the sun stirs up the atmosphere, generating winds. 太阳发出的热能搅动大气，于是产生了风。 In general, all the metals are good conductors, with silver the best and copper the second. 一般来说，金属都是良导体，其中以银为最好，铜次之。 The world of work injury insurance is complex. 工伤保险是复杂的。 Any substance is made of atoms whether it is a solid, a liquid, or a gas. 任何物质，不论是固体、液体或是气体，都是有原子组成的。 In the absence of force, a body will either remain at rest, or continue to move with constant speed in a straight line. 无外力作用，物体则保持静止状态，或作匀速直线运动。 A wire lengthens while it is heated. 金属丝受热则伸长。 Practically all substances expand when heated and contract when cooled. 几乎所有的物质都是热胀冷缩的。

中小企业发展战略目标的选择

中小企业发展战略目标的选择 摘要：针对中小企业在各国经济发展中的作用和我国中小企业的现状，指出对我国中小企业发展战略和发展方向进行研究的必要性。在研究战略目标定位时，从中小企业的发展环境、运行结果、噩社会效益三个方面出发，提出了在这三个方面所要达到的战略目标以噩要实现访目标所要迭到的十太要求。在确定中小企业发展方向时，鲒告中国国情、中小企业的特点噩加八WTO给我国带来的机遇和挑战，提出了要坚持发展特色型中小企业、配套型中小企业噩科技型中小盘业等7个发展方向。 关键词：中小企业；中小企业发展战略；中小企业发展方向世界经济发展实践表明：中小企业以其经营方式灵活、组织成本低廉、转移进退便捷等优势更能适应当今瞬息万变的市场和消费者追求个性化、潮流化的要求，呈现蓬勃发展的良好态势。在包括发达国家在内的世界各国的经济发展中，中小企业都有着举足轻重的地位，发挥着不可替代的作用?。特别是在我国这样一个人口众多、地域辽阔、各地经济发展水平差别很大的国家，中小企业的发展更具有重要的意义。目前我国中小企业约1ooo万户，劳动密集型出口产品和一些高新技术出口产品大多是中小企业生产的，中小企业产品出口额占全国出口总额的6o％；中小企业提供了大约75％的城镇就业机会，我国从农村转移出来的劳动力绝大部分被中小企业所吸纳中小企业每年为国家缴纳的工商税收占总额的50％左右。在2o世纪90年代以来的经济快速增长中，工业新增产值的76．7％是由中小企业创造的。但是应该看到，我国中小企业由于受到多种因素的影响，其发展面临着空前的困难，其思想观念、技术装备、经营管理组织结构等方面都存在着严重的问题。为了使我国中小企业能够适应经济发展和市场竞争的需要，充分发挥其在国民经济中的重要作用，有必要首先明确中小企业发展的战略目标和战略方向。一、战略目标中小企业发展的战略目标就是对中小企业的战略定位，这种定位既要成为我国中小企业的追求目标，起到引导我国中小企业发展的作用，又要使其在运行过程中通过努力实现并能推动中小企业的逐步发展，是运行过程中的动态目标。就其目标而言．既要与我国国情相符台，又要与中小企业发展的现状相统一；就其动态来看，还要与加入WTO 后的世界经济形势相统一。通过研究我们认为中小企业的发展主要应实现以下三个方面的战略目标：运动状态支持目标、中小企业运行结果目标、社会效益目标。(一)运动状态支持目标这主要是从外部环境来讨论中小企业发展的战略目标。企业的发展是一个动态过程，必须在一个有利于其发展的大环境系统中才能成长壮大。特别是中小企业，由于它们是一个弱势群体，更需要系统环境目标的实现才能达到自身运行的结果目标和社会效益目标。因此，运行状态支持目标就自然构成战略目标中最重要的目标之一。而具体要达到以下几个目标。1．政府扶持到位政府的政策扶持是一个关系到中小企业发展方向和系统目标能否实现的首要问题。由于中小企业资金缺乏、人才短缺、技术落后，很难与大企业相互抗衡，也由于自身条件的限制无法获得发展所必要的资金、人才和技术，这就要求政府对其进行必要的扶持，创造良好的外部环境。政府扶持政策到位目标体现在政府观念的到位、政府身份的到位、政府扶持政策的到位。(1)政府观念的到位是指政府应改变自己的观念，认识到大中小企业都是社会主义市场经济中平等的一员，都能为国家的经济发展和社会稳定做出各自的贡献．并且大中小企业是一个不可分割的整体，这种规模结构的形成过程是既定约束条件下资源的配置过程，它们相互依存、互相协作、互为补充、共同发展，都应给予同等的政治地位和经济地位，而不能只重视大企业，忽视甚至歧视中小企业。(2)政府身份的到位是指政府在促进中小企业发展的过程中以恰当的角色出现在中小企业面前，不能超越其职权干预中小企业的生产经营。政府的行为应该是：代表和维护中小企业的利益；负责对中小企业的宏观指导、发展规划和发展产业指导；负责贯彻落实及督促和检查中央有关中小企业发展的文件的执行；推动服务体系建设，为中小企业创造良好的生存空间和发展环境等。(3)政府扶持政策的到位是指政府制订的政策有利于中小企业的发展，政府运用政策的行为是间接管理而不是